Search
Westfield, Town of – Financial Management (2013M-389)
… County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The … The Board adopted budgets that inappropriately allocated sales and use tax revenues to the general town-wide fund, at … and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389School District Physical Education Compliance (2018-MS-3)
… We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City , Brockport … , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Payroll Improvement Project Bulletin No. PIP-001
… with the updated layout for the Master File. NHRP501 version for 9.2 excel file NHRP501 version for 9.2 pdf file Impact Agencies that use the Master … their system processes. Background The Payroll Improvement Project will upgrade PayServ to PeopleSoft 9.2; as a result, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 92-10
… ABANDONED PROPERTY LAW, §§300(1)(h), 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State … of matured, unredeemed bearer serial bonds issued by the village, when such amounts have remained unpaid or unclaimed …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Center Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 89-61
… that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) … TOWN LAW, §§29, 30, 32, 138: The salaries of the town supervisor, town clerk and town highway superintendent are … in the village. You ask whether the salaries of the town supervisor, town clerk, town superintendent of highways and …
https://www.osc.ny.gov/legal-opinions/opinion-89-61IX.7.A Funds – IX. Federal Grants
… do not have an existing fund within that Major Fund range (see below for existing Federal fund ranges). NYS Chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsOpinion 89-65
… its exercise, the decision may be exercised by resolution (5 McQuillin, Municipal Corporations, §15.06). Since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… in 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in August 2017. In September 2017, … time his Medicare benefits were ever used. The father and son shared a joint bank account where Ralph’s retirement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General … financial reports with the Office of the State Comptroller OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160State Agencies Bulletin No. 1811
The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the downward reallocation of an employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedTown of Bennington – Town Clerk (2013M-319)
… in the Clerk’s account is resolved. Issue press-numbered duplicate receipts for all transactions when no other form of …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Opinion 2006-1
… to the payment of compensation and, therefore, payment of salary to employees may not be made until after all work … superseded by local law. January 10, 2006 Joseph F. Izzo, Supervisor Town of Catskill 1 The town board, by resolution, may determine that, in lieu of certification, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli Releases Report on NYS Executive Budget
… the disruption caused by the COVID-19 pandemic, the state’s finances have stabilized, and the Division of Budget (DOB) … are reasonable and appropriate, providing a critical check on poor fiscal management and bond structuring choices that … risks, the growing structural imbalance, overreliance on unrestricted reserves, costly and inappropriate debt …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetXI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … ordering address on the requisition carries over to the purchase order. If there is more than one ordering address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesTown of Ossian – Tax Collector (2016M-364)
… 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with the Tax Collector, deposits were made and collections remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … two Court clerks with financial responsibilities related to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… funding initiatives include expanding access to community college for adult learners and preserving access to child … in transportation infrastructure in the New York City Metropolitan area. The budget includes significant … shadow on this budget. Market volatility and declining business and consumer confidence may upend the state’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetState Agencies Bulletin No. 1843
… ATG Additional Pay ADL Benefits BEN Department Data DEP Direct Deposit DDP General Comments GCM General Deductions … RET Retro Pay ROP Salary SAL Salary Withholding SWH Self Service NPO Tax Data TAX Time Entry TIM Workers … the queries inform your Query Liaison. For easier agency access, the locked queries are now in a folder named LOCKED. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13